Economics and Management
Obory MEAJ Business Economics and Management Otázky k programu 1. Fundamentals of enterprise and entrepreneurship; entrepreneurship and its characteristics, entrepreneur, enterprise, characteristics of enterprise, business functions, production factors from the viewpoint of business economics. 2. Typology of business entities; business entities according to their legal forms, according to sectors and industries, according to size, according to prevailing production factor, type of production, joint ventures. 3. Assets of a company; structure of assets, liquidity, long-term assets, depreciation, production capacity, current assets, inventory management. 4. Capital resources of a company; structure of equity, structure of liabilities and reasons for their use in a company, costs of capital, optimal capital structure of a company. 5. Company´s costs and their classification; characteristics of costs, cost level, factors determining the amount of cost, cost management tools, economic view of costs, modelling of costs, using regression analysis in modelling of costs, classification of costs according to their nature, according to place of their origination and responsibility centres, classification of expenses in costing, classification of expenses in dependence of production volume. 6. Classification of expenses in costing; calculation formula, cost unit, costing methods, types of costing, variable (direct) costing. 7. Profit and loss of a company; revenues, profit, profit function, factors influencing profit, sharing of profit after taxation. 8. Relations between fundamental economic indicators; price, sales, costs, profit, production volume, homogenous production, heterogeneous production, break-even point, graphical analysis of break-even point and mathematic equations. 9. Business activities; production (operation) activities, purchasing, personnel activities, investment activities, scientific activities. 10. Principles of corporate finance and financial decision making; objectives of financial management, main issues and organisation of financial management, types of decision-making situations, stages of financial decision-making, principles of financial management, time factor and risk in financial decision making, use of probability in financial decision making. 11. Balance Sheet and Profit and Loss Statement; characteristics of items in balance sheet, golden balance sheet, characteristics of profit and loss account, structure of profit and loss statement, main difference between the Balance Sheet and Profit and Loss Statement. 12. Cash flows of a company; fundamentals of cash-flow (CF), CF structure, CF utilization, CF analysis, methods of Cash Flow Statement drawing. 13. Financial specifics of different legal forms of business entities; building up a business entity and business activities depending on a legal form of an entity, profit sharing in different legal forms of business entities (business of an individual, personal business company, capital business company, cooperative). 14. Financial analysis; characteristics, users of financial analysis, inputs for financial analysis, main methods of financial analysis, absolute indicators of financial position and performance, relative indicators of financial position and performance, prediction of future financial position and performance of a company by use of analysis of time series. 15. Internal financial resources; depreciation as an internal fund, methods of depreciation and depreciation policies in the Czech Republic, profit of a company (taxation, profit sharing, growth factors). 16. External financial resources; capital contributions of owners, debt funding (payback period, reinsurance, cost of debt, financial standing of a debtor), financial leases, operation leases, factoring, forfeiting, grants. 17. Capital planning and investment decision making; planning of cash flows from investment activities, company discount rate, financial criteria of investment effectiveness, inflation and risk in investment decision making, resources for investment funding, methods of investment effectiveness evaluation. 18. Financial planning; objectives and main ideas of financial plan, classification of financial plans according to time, financial control, long-term financial plan of a company and its main elements, procedure of long-term financial plan formulation, construction of point and interval estimations in financial planning. 19. Management theories; classical theories, post-classical theories, current importance. 20. Techniques of management; techniques oriented to leading people, techniques oriented to managing processes, techniques oriented to managing organisations. 21. Manager; tasks, personality, roles, competences. 22. Management environment; characteristics and classification of factors of environment, situation analysis of external and internal environment, structural analysis of an industry, SWOT analysis. 23. Managerial functions; planning, setting objectives, time management; organizing, organizational and management structures, organisational culture; leading, approaches and techniques of leading people; control; decision making, decision analysis. 24. Management of organisational development; management of change, attitudes to change, models of change implementation, managing crises, causes and solution of business crises. 25. International management; enterprise in the foreign markets, intercultural differences, appointment of manager posts. Kategorie:Otázky k SBZ 2011